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41 chapters · 1,363 sections in this title.
S.C. Code Ann. § 12-15-10 Short title
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This chapter may be cited as the South Carolina Life Sciences and Renewable Energy Manufacturing Act.
S.C. Code Ann. § 12-15-20 Definitions
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(A) For purposes of this chapter, a "life sciences facility" means a business engaged in pharmaceutical, medicine, and related laboratory instrument manufacturing, processing, or research and development. Included in this definition are the following North American Industrial Cla…
S.C. Code Ann. § 12-15-30 Qualification under Enterprise Zone Act of 1995; period of qualification
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(1) For all purposes of Chapter 10, Title 12 of the 1976 Code, the Enterprise Zone Act of 1995, including all definitions applicable to that chapter: (a) Employee relocation expenses that qualify for reimbursement pursuant to Section 12-10-80(C)(3)(f) include such expenses associ…
S.C. Code Ann. § 12-15-40 Income tax allocation and apportionment agreement authorization
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In the case of a taxpayer establishing a facility meeting the requirements of Section 12-15-20, the South Carolina Department of Revenue, in its discretion, may enter into an agreement with the taxpayer pursuant to Section 12-6-2320 for a period not to exceed fifteen years if the…
